2022-002 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Center was not reviewing vendors prior to entering into a contract, that a vendor was not on the suspended or debarred list maintained by the GeneralServices Administration. Cause: The Center was unaware of the grant requirements related to procurement, suspension, and debarment. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirementsprovides an opportunity for noncompliance. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-003 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of subrecipient monitoring. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure all appropriate information was obtained/retained from subrecipients prior to entering into a contract, including obtaining/retaining DUNS numbers. Questioned costs: None Context: During our testing, it was noted that the Center was not obtaining DUNS numbers prior to entering into a contract with a subrecipient. Cause: The Center was unaware of the requirement to obtain DUNS numbers. Effect: The center is not compliant with program requirements. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a contract. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-004 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure procurement transactions were performed in compliance with Uniform Guidance. Questioned costs: $215,420 Context: During our testing, it was noted that the Center did not have policies in place related to procurement, suspension, and debarment. Procurement transactions were therefore not performed in accordance with compliance requirements Cause: The Center was unaware of the procurement requirements. Effect: The center is not compliant with program requirements. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-002 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the Center was not reviewing vendors prior to entering into a contract, that a vendor was not on the suspended or debarred list maintained by the GeneralServices Administration. Cause: The Center was unaware of the grant requirements related to procurement, suspension, and debarment. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirementsprovides an opportunity for noncompliance. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-003 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of subrecipient monitoring. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure all appropriate information was obtained/retained from subrecipients prior to entering into a contract, including obtaining/retaining DUNS numbers. Questioned costs: None Context: During our testing, it was noted that the Center was not obtaining DUNS numbers prior to entering into a contract with a subrecipient. Cause: The Center was unaware of the requirement to obtain DUNS numbers. Effect: The center is not compliant with program requirements. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a contract. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-004 Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Education Development Assistance Listing Number: 84.423a Award Period: October 1, 2020 ? September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Center should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Center did not have adequate internal controls designed to ensure procurement transactions were performed in compliance with Uniform Guidance. Questioned costs: $215,420 Context: During our testing, it was noted that the Center did not have policies in place related to procurement, suspension, and debarment. Procurement transactions were therefore not performed in accordance with compliance requirements Cause: The Center was unaware of the procurement requirements. Effect: The center is not compliant with program requirements. Repeat Finding: Repeat finding, however it is noted that due to timing of release of audit reports, all occurrences of lack of internal controls over compliance requirements occurred prior to the Center being informed of this issue as part of the prior year audit. Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Views of Responsible Officials: There is no disagreement with the audit finding.